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A cross-classification table summarizes data from two nominal variables.
Deferred Tax
The amount of income tax payable/recoverable in future reporting periods in respect of temporary differences and tax losses.
Balance Date
The date on which a company's financial year ends and financial statements are prepared to reflect the company's financial position.
Accounting Adjustments
Entries made in accounting records at the end of a period to correct accounts before the financial statements are prepared.
Temporary Differences
Differences between the carrying amount of an asset or liability in the statement of financial position and the asset’s or liability’s tax base.
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